Semiconductor devices which are employed for switching control of an electric power, and the like are key devices to realize low power consumption of household and industrial instruments, and high performance of the semiconductor devices is required. In order to suppress switching loss of a current flowing between a source and a drain of a MOSFET (Metal Oxide Semiconductor Field Effect Transistor), for example, reduction of parasitic capacitances between a gate and the source and between the gate and the drain is required.